Evidence of intellectual capital measurement from Asia, Europe and the Middle East

Abstract

The purpose of this empirical study is to investigate the current state of best practices in the trans‐disciplinary field of intellectual capital (IC) management and measurement. First, this paper is intended to provide a conceptual framework for IC analysis. Second, it explores interesting factors regarding the dynamics of measuring and reporting IC in pioneer firms in Asia, Europe and the Middle East. After an in‐depth case analysis of leading firms in this field, a holistic IC model is discussed, which involves managing, measuring and reporting on IC. Finally, avenues for further research are suggested.

Innovation capital indicator assessment of Taiwanese Universities: A hybrid fuzzy model application

“…Elements of intellectual capital differ between different parts of the existing literature and research. This study summarized a stream of literature and concluded that the focuses have been as follows: human capital, organizational capital, customer capital, structural capital, individual capital, collective capital, relational capital, innovation capital, and strategic alliances (Allee, 1999;Bontis et al, 2000;Brooking, 1996;Canibano, Garcia-Ayuso, & Sanchez, 2000;Carson, Ranzjin, Winefield, & Marsdon, 2004;Cascio, 1998;Chen & Lin, 2004;Davenport & Prusak, 1998;Edvinsson & Malone, 1997;Fischer, 2001;Haanes & Lowendahl, 1997;Kaplan & Norton, 1996;MERITUM, 2001;Mouritsen, Larsden, & Bukh, 2001;Nahapiet & Ghoshal, 1998;Ordonez de Pablos, 2002Petrash, 1996;Sanchez, Chaminad, & Olea, 2000;Stewart, 1997;Sveiby, 1997;Youndt, Subramaniam, & Snell, 2004). Nevertheless, recent research has validated that each of the forms of capital will be influenced by the newest kind of capital, called innovation capital, in a drastically changing world such as the one that we inhabit today (Zeng, 2002;Zeng & Gu, 2003).…”

Measuring intellectual capital and its effect on financial performance: Evidence from the capital market in Taiwan

“…From a traditional viewpoint, the main purpose of managers is to focus on earning maximization. More recently, however, scholars tend to believe that managers need to pay more attention to internal knowledge accumulation and development in their organizations (Edvinsson, 1997;Bontis, 2001;Ordonez de Pablos, 2002).…”

Disclosure of Intellectual Capital in Annual Reports:An Empirical Study of the Indian IT Corporations

“…Both the CIMA and CICA, leading accounting bodies, have supported the IC disclosure initiatives of their [54,55], etc. Based on best practices observed in more than 100 European Union corporations, the Meritum projects have resulted in "guidelines" on how to report IC.…”